Lean Ltd. prepared an aging of its accounts receivable at December 31, Y5 and determined that the net realizable value of the receivables should be $290,000. Additional information for calendar Y5 follows: Allowance for doubtful accounts, beginning $ 34,000 Uncollectible account written off during year 23,000 Accounts receivable, ending 320,000 Uncollectible accounts recovered during year 5,000 For the year ended December 31, Y5, Lean's bad debt expense should be $23,000 $20,000 $16,000 $14,000